Submittals for Department Budget Development
To assist departments in submitting budget information in a standard format, the following exhibits were developed to provide a framework for that submittal. All departments are required to submit Exhibit 1 and Exhibit 2. The remaining exhibits are to be submitted only if necessary. Exhibit 3 should be submitted for departments requesting additional funding or program changes. Exhibit 4 is for departments that anticipate capital expenditures. Exhibit 5 is required for any departments managing special revenue funds or grant funds. Finally, Exhibit 6 is for departments requesting travel for any individual equal to or in excess of $750 for any one trip. Detail submittal requirements to follow.
The primary medium for budget information is the OpenGov platform. Departments are responsible for requesting access to the platform from the Budget Manager. OpenGov provides not only budget information but financial information integrated from the accounting system as well to assist departments in budget preparation. Financial and budget to actual reports can be found in the reports module of OpenGov.
Exhibit 1 – Detailed Personnel Information
Departments will receive a control list of personnel from the previous adopted budget. The list will include the following:
• Fund Number
• Department Number (including division)
• Function Code
• Position control number (PCN)
• Name of most recently documented employee
• Job description
• Range and Step
• Funded FTE equivalent and Full-time or Part-time status
Departments are required to review and update this list as part of the Exhibit 1 submittal. FTEs should remain the same as the control list plus any FTEs approved in the current budget year. The actual employee filling any one position is not critical and will be updated as necessary to assist in determining the department’s workforce. Since personnel is constantly changing, the budget is primarily set by FTE positions not by individual employee names. PCNs, job descriptions, account numbers, ranges and steps are critical and should be updated.
Once the preliminary draft budget is finalized and ready to go to the Board for review and approval, the personnel tables will remain static. Additionally, Departments should review workforce information in OpenGov after positions have been updated and preferably before department submittal of their department’s budget. Any changes should be notated on Exhibit 1 (downloaded from OpenGov) and submitted to the Budget Manager for revision.
Departments providing additional transparency information will need to provide the Board a writeup of the basic personnel makeup of their department. There is no specific template to complete. The following is the suggested information to include:
• Summary of the jobs in your department
• Functions that these positions provide
• Services that these positions provide to the greater Yavapai County Community
• Capacity to provide services and priority of those services
• Performance metrics and how these could be tracked from year to year
Exhibit 2 – Detailed Line-Item Expenditures
The budget module in OpenGov is the medium for submitting Exhibit 2 information. As noted above, departments will need to request access. Access to the budget module may differ from general access to OpenGov for financial reporting.
Departments will be provided with a baseline budget in OpenGov and should budget within that baseline for all non-personnel expenditures. Departments should also complete projections for the current budget year in the forecast budget section of OpenGov. Projections for anticipated expenditures assist in providing more accurate fund balances which is important for short and long-term planning for the County.
Departments providing additional transparency information for Exhibit 2 will need to provide the underlying detail expenditures that make up a line-item account total. Departments will be provided with a basic template and can modify it as necessary to fit their department’s information. The detail information should be detailed primarily by vendor and/or expenditure type. It is recommended that the purpose of the expenditure be noted in the comment section if needed for clarity. These worksheets should be submitted in January for Board review prior to general budget submittal in March. Results from the review of information collected from transparency budgeting may or may not change the requested budget. The due date is the same for all budgets including departments selected for transparency budgeting which is in early March of the budget cycle.
Exhibit 3 – Program Change Request
The Exhibit 3 form provides a standardized mechanism for departments to submit budget requests for funding. On the Exhibit 3 form, you will be asked to identify the funding source and demonstrate how the request supports and is aligned with the priorities and strategic goals outlined by the Board of Supervisors. Other requirements will include justifying the need for the funding, who it will serve and what it will provide. If the request is for personnel, detailed financial information such as the position being requested, the range and step of the position and amount being requested including benefits will need to be notated. If the request is for other expenditures such as equipment, training, supplies, services, etc. the item should be detailed as well as the account code that item should be added to as well as the amount. For position requests that include non-personnel expenditures, those items should be listed below with all detail information included as noted above. Attach Exhibit 3 as supporting document to the Proposal Details section of your budget in OpenGov (bottom of proposals page).
Exhibit 4 – Capital Expenditure Requests
This schedule should detail the Department’s need for capital outlays for the next 3 years (including the current year - 2022). The current year column should include any items included in capital line items from both your Exhibit 2 and Exhibit 3. Attach Exhibit 4 as a supporting document to the Proposals Detail section of your budget in OpenGov (bottom of proposals page).
Exhibit 5 – Special Revenue and Grant Funds
Exhibit 5 encompasses all grants and special revenue funds in your department. This information is to be completed in OpenGov starting with the FY22/23 budget year. Funds that are no longer in use will need to be zeroed out. There is now a Fund Balance Projection Report in the "Next Gen" report tab of OpenGov to assist with tying out your special revenue funds for both FY22 estimated and FY23 projected fund balances.
If you do not have a fund number yet for a specific grant or award, it will need to be placed in a "placeholder" fund so that it can be entered in OpenGov. Workforce budgets (personnel salary and benefits) must be entered via workforce. These line items cannot be adjusted via the adjustment column in the budget module. Budgets with adjustments in personnel lines will be rejected.
Exhibit 6 – Requests for Travel in Excess of $750
At a minimum, include in Exhibit 6 any travel that by employee exceeds $750 per trip. This form may also be used to consolidate all of the departments travel. A miscellaneous line may be added to each type of travel expense to capture unknown but likely expenditure amounts. Attach Exhibit 6 as a supporting document to the Proposals Detail section of your budget in OpenGov (bottom of proposals page).
Link to Exhibit 3, 4 and 6 Forms
Go to the OpenGov budget module for FY2022/23 Department Preliminary Budget to access master forms for these three exhibits.